论构建会计监管体系的有效途径

On Effective Ways to Construct Accounting Supervising System

会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力解决的重大问题。近年来,我国不断出现的会计信息失真现象,已暴露出我国在会计监管上的严重问题。构建政府监管、企业内部监管和社会监管的三位一体会计监管体系是预防会计信息失真的有效途径,政府应加强对会计工作的监管,完善会计监管的相关法律体系,建立健全公司内部控制制度,充分发挥新闻媒体对会计信息的监督作用,实现会计信息的真实可靠。

Accounting information distortion is an international and historic problem, and also an important problem urgent to be solved all over the world. Recently, frequent accounting information distortion appeared in China has revealed serious problems in accounting supervision and management. A trinity accounting supervision system among government, enterprise itself, and society is an effective way to prevent accounting information distortion. The government should strengthen supervision on accounting, improve relevant legal system on accounting supervision, build and improve internal control system, play a supervising role of news media on accounting informarion, and achieve more reliable accounting information.